https://www.taxtmi.com/news?id=541 The primary issue is whether an administrative circular can alter or restrict a statutory notification; earlier rulings enforced board circulars as binding departmental interpretation, but later decisions and tribunal practice hold that a circular cannot take away from or whittle down a statutorily issued notification, so where a circular directly conflicts with a notification the notification governs and administrative circulars cannot impose new conditions or limit the notification's scope. en-us Sun, 17 Aug 2008 20:52:36 +0530 Sun, 24 Aug 2008 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=541 The primary issue is whether an administrative circular can alter or restrict a statutory notification; earlier rulings enforced board circulars as binding departmental interpretation, but later decisions and tribunal practice hold that a circular cannot take away from or whittle down a statutorily issued notification, so where a circular directly conflicts with a notification the notification governs and administrative circulars cannot impose new conditions or limit the notification's scope. News - Sun, 17 Aug 2008 20:52:36 +0530 https://www.taxtmi.com/news?id=541